Novice auditors and audits of fair values : knowledge and skill requirements

J. Efrim Boritz, Lev M. Timoshenko

Year of publication:	2024
Authors:	Boritz, Jefim E. ; Timoshenko, Lev M.
Published in:	Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-3838, ZDB-ID 2511783-X. - Vol. 23.2024, 1, p. 39-77
Subject:	analyse du protocole verbal \| audit de la dépréciation de l'écart d'acquisition \| audit of goodwill impairment \| compétences requises pour l'audit de la juste valeur \| curriculum de l'audit de la juste valeur \| enseignement de l'audit de la juste valeur \| fair value audit competencies \| fair value audit curriculum \| fair value audit education \| verbal protocol analysis \| Wirtschaftsprüfung \| Financial audit \| Fair-Value-Bilanzierung \| Fair value accounting \| IFRS \| Jahresabschlussprüfung \| Financial statement audit \| Gerechtigkeit \| Justice \| Geschäftswert \| Goodwill

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.1111/1911-3838.12350 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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